EX-23 11 exhibit23.htm EXHIBIT 23 INDEPENDENT AUDITORS' REPORT


Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the following Registration Statements of our reports dated February 27, 2008, relating to the financial statements of FPL Group, Inc. and subsidiaries (FPL Group) and Florida Power & Light Company and subsidiaries (FPL) and the effectiveness of FPL Group's and FPL's internal control over financial reporting, appearing in this Annual Report on Form 10-K of FPL Group and FPL for the year ended December 31, 2007:

FPL Group, Inc.

     

Florida Power & Light Company Trust I

Form S-8

 

No. 33-11631

 

Form S-3

 

No. 333-137120-02

Form S-8

 

No. 33-57673

   

Form S-8

 

No. 333-27079

 

Florida Power & Light Company Trust II

Form S-8

 

No. 333-88067

 

Form S-3

 

No. 333-137120-01

Form S-8

 

No. 333-114911

       

Form S-8

 

No. 333-116501

 

FPL Group Capital Inc

Form S-3

 

No. 333-125275

 

Form S-3

 

No. 333-137120-08

Form S-8

 

No. 333-125954

       

Form S-3

 

No. 333-129482

 

FPL Group Capital Trust II

Form S-8

 

No. 333-130479

 

Form S-3

 

No. 333-137120-06

Form S-3

 

No. 333-137120

       

Form S-8

 

No. 333-143739

 

FPL Group Capital Trust III

       

Form S-3

 

No. 333-137120-05

FPL Group Trust I

       

Form S-3

 

No. 333-137120-04

       
             

FPL Group Trust II

       

Form S-3

 

No. 333-137120-03

       
             

Florida Power & Light Company

       

Form S-3

 

No. 333-137120-07

       





DELOITTE & TOUCHE LLP

Miami, Florida
February 27, 2008